Emerging Issues Task Force

EITF Meeting Materials

September 10, 2008 Meeting

1. EITF Agenda Committee Report

2. EITF Issue No. 08-1, "Revenue Recognition for a Single Unit of Accounting"
   • Working Group Report No. 2
   • Comment Letter No. 1

3. EITF Issue No. 08-6, "Equity Method Investment Accounting Considerations"
   • Issue Summary No. 1

4. EITF Issue No. 08-7, "Accounting for Defensive Intangible Assets"
   • Issue Summary No. 1

5. Proposed Revised SEC Staff Announcement on EITF Abstracts, Topic No. D-98, "Classification and Measurement of Redeemable Securities"
   • Proposed Revision

6. EITF Issue No. 08-5, "Issuer's Accounting for Liabilities Measured at Fair Value with a Third-Party Credit Enhancement"
   • Issue Summary Supplement No. 1
   • Comment Letter No. 1
   • Comment Letter No. 2
   • Comment Letter No. 3

7. EITF Issue No. 08-8, "Accounting for an Instrument (or an Embedded Feature) with a Settlement Amount That Is Based on the Stock of an Entity's Consolidated Subsidiary"
   • Issue Summary No. 1